Recognizing the variety of conceptual frameworks defining what constitutes IS resources (e.g., Bharadwaj 2000, Sambamurthy et al. 2003), we adopt the definition of IS resources suggested by Wade and Hulland (2004) and identify that IS resources consist of both assets and capabilities associated with external relationships management, IS/business partnership, market responsiveness capability, IS planning and change management, IS infrastructure, IS technical skills, IS development, and cost effective IS operations.